Rev. Rul. 57-162

Section 235.400 of the Regulations relating to the Rectification of Spirits and Wines, which relates to the dumping and gauging of spirits for rectification, provides in part that where packages are transferred to the rectifying plant directly upon taxpayment from a distillery or an internal revenue bonded warehouse and dumped for rectification within 30 days after receipt, the withdrawal gauge will be considered as satisfying the requirement that the spirits shall be gauged when dumped for rectification. Held , where alcohol received directly from an industrial alcohol plant or an industrial alcohol bonded warehouse and wine received directly from a bonded wine cellar are dumped for rectification within 30 days after receipt, the withdrawal gauge may be considered as satisfying the requiremeent that the spirits shall be gauged when dumped for rectification, in the same manner as distilled spirits transferred directly from a distillery or internal revenue bonded warehouse.